Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAILING DIONE : revenue, balance sheet and financial ratios

SAILING DIONE is a French company founded 5 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SIGNES (83870), this company of category PME shows in 2021 a net income positive of 56 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAILING DIONE (SIREN 889812855)
Indicator 2021
Revenue N/C
Net income 56 493 €
EBITDA -117 719 €
Net margin N/C

Revenue and income statement

In 2021, SAILING DIONE generates positive net income of 56 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2021) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-117 719 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-163 577 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 493 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.857%

Financial autonomy (2021) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

97.572%

Repayment capacity (2021) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.109

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

93.9%

Solvency indicators evolution
SAILING DIONE

Sector positioning

Debt ratio
1.86 2021
2021
Q1: 0.0
Med: 23.03
Q3: 133.57
Good

In 2021, the debt ratio of SAILING DIONE (1.86) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.57% 2021
2021
Q1: 4.55%
Med: 30.74%
Q3: 67.11%
Excellent

In 2021, the financial autonomy of SAILING DIONE (97.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.11 years 2021
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 2.18 years
Excellent

In 2021, the repayment capacity of SAILING DIONE (-0.11) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 16065.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

16065.598

Interest coverage (2021) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SAILING DIONE

Sector positioning

Liquidity ratio
16065.6 2021
2021
Q1: 85.66
Med: 203.13
Q3: 471.49
Excellent

In 2021, the liquidity ratio of SAILING DIONE (16065.60) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Average

In 2021, the interest coverage of SAILING DIONE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Positioning of SAILING DIONE in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SAILING DIONE is estimated at 138 454 € (range 75 440€ - 391 441€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
87 tx
75k€ 138k€ 391k€
138 454 € Range: 75 440€ - 391 441€
NAF 5 all-time

Valuation method used

Net Income Multiple
56 493 € × 2.5x = 138 455 €
Range: 75 440€ - 391 442€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 87 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Location et location-bail d'articles de loisirs et de sport )

Compare SAILING DIONE with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SAILING DIONE

What is the revenue of SAILING DIONE ?

The revenue of SAILING DIONE is not publicly disclosed (confidential accounts filed with INPI).

Is SAILING DIONE profitable?

Yes, SAILING DIONE generated a net profit of 56 k€ in 2021.

Where is the headquarters of SAILING DIONE ?

The headquarters of SAILING DIONE is located in SIGNES (83870), in the department Var.

Where to find the tax return of SAILING DIONE ?

The tax return of SAILING DIONE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SAILING DIONE operate?

SAILING DIONE operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.